Income Tax Appellate Tribunal - Hyderabad
Bscpl-Scl-Joint Venture, Hyderabad, ... vs Addl.Cit, Tds, Range-14, Hyderabad, ... on 3 February, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCH "B", HYDERABAD
BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER
AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER
ITA Nos. 1524, 1525 & 1526/Hyd/2016
Assessment Years: 2007-08, 2008-09 & 2009-10
M/s BSCPL-SCL-JV, vs. Asst. Commissioner of
Hyderabad. Income-tax, TDS Range - 14,
Hyderabad.
AAEFB 5529K
(Appellant) (Respondent)
Assessee by : None
Revenue by : Smt. U Mini Chandran
Date of hearing 30-01-2017
Date of pronouncement 03-02-2017
O RDE R
PER S. RIFAUR RAHMAN, A.M.:
These three appeals filed by same assessee are directed against the order of CIT(A) - 8, Hyderabad, all dated, 11 th August, 2016 for AYs 2007-08, 2008-09 and 2009-10.
2. Notice dated 13/12/2016 fixing the date of hearing of appeals on 30/01/2017 and the defects noticed in the appeal was served on the assessee through RPAD, for which receipt of acknowledgment is on record. However, on 30/01/2017 none appeared on behalf of the assessee nor the defects pointed out in the said notice had been cured by the assessee. In these circumstances, we are of the view that the assessee is not interested in prosecuting its appeals. It has been held by the Hon'ble Supreme Court in the case of B.N. Bhttachargee & Anr., 118 ITR 461 that appeal does not mean only filing of memo of appeal but also pursuing it effectively. In cases where the assessee does not want to pursue the appeal, Court/Tribunal have inherent power to dismiss the appeal for non 2 ITA Nos. 1524 to 1526/H/16 BSCPL-SCL-JV prosecution as held by Hon'ble High court of Mumbai in the case of M/s Chemipol Vs. Union of India in Excise appeal No. 62 of 2009. Therefore, respectfully following the decision of the Tribunal in the case of Multiplan (India) Ltd., (38 ITD 320) and Madhya Pradesh High Court in Late Tukojirao Holkar (223 ITR 480), we dismiss these appeal of the assessee for want of prosecution.
3. However, the Assessee is at liberty to seek recall of this order by way of filing an M.A., showing sufficient reasons, which prevented it for absence on the said date of hearing of these appeals.
4. In the result, the appeals filed by the assessee are dismissed.
Pronounced in the open court on 3 rd February, 2017.
Sd/- Sd/-
(P. MADHAVI DEVI) (S. RIFAUR RAHMAN)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Hyderabad, Dated: 3 rd February, 2017 kv Copy to:-
1) M/s BSCPL-SCL-JV, H.No. 8-2-502/1/A, Jivi Towers, Road No. 7, Banjara Hills, Hyderabad - 500 034
2) Addl. CIT, TDS Range - 14, Hyderabad.
3) CIT(A) - 8, Hyderabad 4 CIT (TDS), Hyderabad
5) The Departmental Representative, I.T.A.T., Hyderabad.
6) Guard File 3 ITA Nos. 1524 to 1526/H/16 BSCPL-SCL-JV D es c ri p t i o n Date Intls S . N o.
1. D r af t di c t at ed on S r. P . S . / P . S
2. D r af t pl ac e d be f or e a ut h or S r. P . S / P S 3 D r af t p ro p os ed & pl ac e d b ef o re t h e s e c on d J M/ A M Mem b er 4 D r af t di s c us s e d/ a pp r ov e d b y s e c o n d Mem b er J M/ A M 5 A p pr ov e d D r af t c om es t o t he S r . P . S . / P S S r. P . S . / P . S
6. K e pt f or p r o no u nc em e nt on S r. P . S . / P . S .
7. Fi l e s en t t o t h e B e nc h C l erk S r. P . S . / P . S 8 D a t e o n w hi c h f i l e g o es t o t h e H e ad C l e rk 9 D a t e o f D i s p at c h o f o rd e r